Page v. State Tax Commission

Homer Page and Ms wife Marjorie Page, residents of Connecticut, filed nonresident income tax returns for the year 1967 in which he claimed 227 days of work outside of New York, including 120 days which he worked at Ms home in Connecticut. These 120 days are in dispute.

Petitioner is employed as a staff writer for Marts & Lundy, Inc. which is in the business of acting as an advisor for fund-raising drives conducted by churches, educational institutions and similar organizations. The employer maintains one office in New York City, but has no office or place of business elsewhere. They have…